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GHG Protocol – Ciclo 2024 and the Carbon Inventory

In this article we will briefly talk about the training present in the Cycle 2024 from FGV – EAESP and we will give more details about Carbon Inventories, your specifications, points of attention and challenges. We will also talk about its execution principles and the classification of inventories, depending on its complexity.

FGV EAESP and training in this area

                   The Center for Sustainability Studies (FGVces), from the Fundação Getúlio Vargas School of Business Administration (FGV EAESP), It is an open study space, apprenticeship, reflection, innovation and knowledge production, composed of people with multidisciplinary training. FGVces works on developing strategies, public and business management policies and tools for sustainability, at the local level, National and international. It contains the Environmental Policy and Economics Program, which manages the Brazilian GHG Protocol Program (PBGHG).

                   The Brazilian GHG Protocol Program (PBGHG) was created in 2008 and is responsible for adapting the GHG Protocol method to the Brazilian context and developing calculation tools for estimating greenhouse gas emissions (GEE). Developed by FGVces and WRI, in partnership with the Ministry of the Environment, Brazilian Business Council for Sustainable Development (Cebds), World Business Council for Sustainable Development (WBSCD) e 27 Founding Companies. Works on training organizations to carry out organizational GHG inventories, having trained more than 1.800 managers.


• Understand risks and opportunities associated with carbon pricing (regulated and voluntary environment);

• Obtain inputs to establish business positioning and strategy in a regulated market;

• Emulate the operation of an emissions trading system and train company representatives;

• Stimulate the exchange of information to support public policies;

• Contribute to the advancement of knowledge and practices in the Brazilian business sector.

Carbon Inventories

                   The Greenhouse Gas Protocol (GHG Protocol) was founded by WRI (World Resources Institute) e WBCSD (World Business Council for Sustainable Development). The objective behind it is to structure and standardize accounting, ensuring accuracy and transparency. While the IPCC (The Intergovernmental Panel on Climate Change) continued with the task of monitoring and verifying emissions and being responsible for signaling problems, the GHG Protocol appears to put into practice the act of generating inventories and adapting calculations and accounting for different sectors. On the GHG Protocol website you can find guidance, frameworks and tools that support the construction of carbon inventories and calculations for each category, exemplifying:

• How can you calculate,

• What data,

• How to generate/obtain this data,

• Estimates allowed,

• Data quality,

• Caution when selecting information,

• Recurrence in the construction of inventories,

• How to mobilize suppliers,

• And much more

                   The carbon inventory is an impact measurement tool that works by delimiting emission sources that may belong directly to the company or its suppliers.. In this way, divide the inventory into 3 distinct scopes.

No scope 1 we consider emissions from operations limited to industry, company, farm, CD, store or office. We have here the direct emissions coming from sources that are owned or controlled by the company Any enterprise is possible to be accounted for. Here the emission sources of interest are:

• Combustion will stop;

• Mobile Combustion;

• Industrial processes;

• Refrigerant Gases;

• Change in land use;

• Agricultural Activities;

• Solid Waste;

• Effluents;

                   No scope 2 the sources of emissions considered in relation to consumption, transport and distribution of energy and heat. These emissions are indirect, arising from the generation of electrical energy purchased and consumed by the company (Purchase and Electricity), and when we look at companies in the energy sector they are linked to Transfer and Distribution.

• Purchase of Electricity;

• Loss T&D Location;

• Purchase of Thermal Energy

• Electricity Purchase Choice

• Loss T&D Purchase Choice

                   The most extensive and often challenging scope is the scope 3 due to emissions that must be accounted for do not directly belong to the company's operations, but they arise from operations with its suppliers, so are the indirect emissions that occur in the company's value chain. We divide between Upstream and Downstream.

Upstream Sources (before production/transformation)

• Purchased Goods and Services;

• Capital Benefits;

• Scope fuel and energy life cycle emissions 1 e 2;

• Upstream Transport and Distribution;

• Waste and effluents;

• Business travel;

• Employee transportation;

• Land leasing;

Downstream Sources (after production/transformation)

• Downstream Transport and Distribution;

• Products Sold;

• Use of Products Sold;

• End of Life of Products Sold;

• Land Assigned for Lease;

• Franchises;

• Investments;

You 5 Principles

                   You 5 principles of carrying out an inventory must be followed, these are: Relevance, Integrity, Consistency, Transparency and Accuracy. They serve to support the objective of having an inventory that is the constant evolution of climate issues., Please note that we must be frank about the maturity of the company, and that from inventory to inventory it is possible to improve data collection for calculations, that not all categories will be possible to calculate, that it is necessary to do research and benchmarking to understand what is relevant in the sector (CETESB, 2016).

                   Companies operate in diverse legal and organizational structures, including full ownership, incorporated and unincorporated joint ventures, subsidiaries, among others. To inventory, It is crucial to define organizational boundaries, which involves choosing an approach for surveying and consolidating emissions, allowing companies to register in a coherent manner and here we divide whether the organization has operational control of the activities or is a partner with only a percentage of the bonuses and burden of operational controls.

                   The pre-execution steps are the delimitations. To know what we are going to account for, you need to define the levels of the organization and everything follows the same consolidation policy. The rules of approach also apply to cases of state participation or public-private participation.

Classification of Inventories

The Public Emissions Registry

The Brazilian Program developed the Public Registry of Emissions of the Brazilian Program (Public Registry), online platform that allows IOs to enter data, calculate emissions and publish their inventories. The Public Registry also aims to create a database of organizational emissions, maintain a history of published GHG inventories and make GHG data accessible to the general public, in a didactic way. To complete the verification process, the inventorying organization will upload its verified inventory and corresponding verification statement (issued by OV) in the restricted area of ​​the Public Registry in order to enable its review by the Brazilian Program Team. The review of the inventory and declaration is carried out by the Brazilian Program Team with support from the inventory organization and during this phase both documents are treated as confidential. At the end of the review process, the verification statement is attached to the final version of the inventory, which must be approved by the OI. After approval, the documents are made available by the Brazilian Program Team in the public area of ​​the Public Emissions Registry. For more information regarding the GHG Protocol, clique on here.